https://kpmg.com/be/en/insights/my-tax-compass/corporate-tax-insights/court-of-appeal-of-ghent-clarifies-boundaries-of-tax-investigations-and-data-requests.html
Court of Appeal of Ghent Clarifies Boundaries of Tax Investigations and Data Requests
Ghent Court clarifies limits of Belgian tax audits, emphasizing data relevance, privacy safeguards, and taxpayer rights in digital investigations.
court of appealtax investigationsghent
https://chicagounbound.uchicago.edu/uclrev/vol33/iss1/7/
"The Constitutional Right to Counsel in Tax Investigations" by Law Review Editors
By Law Review Editors, Published on 09/01/65
right to counsel